Transparency data

Exceptions to the government spending moratorium: April-June 2013

This document sets out where HM Revenue & Customs (HMRC) has spent money in cases where it has been cost effective or necessary to make exceptions to the moratorium.



Government departments have been exercising tighter controls on expenditure as part of a spending freeze (moratorium) in five key areas: consulting, property, Information and Communication Technology (ICT), recruitment, and advertising or marketing.